Account

No. Account

111 Cash
112 Account Receivable
113 Prepaid Rent
114 Sewing Supplies
117 VAT In
131 Sewing Equipment
133 Other Equipment
211 Account Payable
213 VAT Out
311 Angelica Capital
321 Angelica Withdrawl
411 Sewing Income
412 Sewing Income Discount
421 Overlock Income
511 Wages and Salaries Expense
591 Miscellaneous Expense
 Angelica Modiste
General Journal
For period 31st, Mei 2000
Date Description Ref. Debit Credit
Mei 1 Cash 111 Rp 1,850,000
Sewing Supplies 114 Rp 50,000
Sewing Equipment 131 Rp 3,500,000
Other Equipment 133 Rp 100,000
Angelica Capital 311 Rp 5,500,000

1 Prepaid Rent 113 Rp 240,000

VAT In 117 Rp 24,000
Cash 111 Rp 264,000

2 Sewing Equipment 131 Rp 1,800,000

Account Payable 211 Rp 1,800,000

5 Wages and Salaries Expense 511 Rp 75,000

Cash 111 Rp 75,000

6 Cash 111 Rp 247,500

VAT Out 213 Rp 22,500
Sewing Income 411 Rp 225,000

7 Sewing Supplies 114 Rp 150,000

Account Payable 211 Rp 150,000

12 Wages and Salaries Expense 511 Rp 67,500

Cash 111 Rp 67,500

13 Account Receivable 112 Rp 412,500

Overlock Income 421 Rp 375,000
VAT Out 213 Rp 37,500

14 Sewing Supplies 114 Rp 75,000

Cash 111 Rp 75,000

16 Cash 111 Rp 294,000

Sewing Income Discount 412 Rp 6,000
Account Receivable 112 Rp 300,000

17 Cash 111 Rp 198,000

Sewing Income 411 Rp 180,000
VAT Out 213 Rp 18,000
18 Wages and Salaries Expense 511 Rp 92,000
Cash 111 Rp 92,000

20 Account Receivable 112 Rp 80,000

Cash 111 Rp 80,000

22 Account Payable 211 Rp 150,000

Cash 111 Rp 150,000

25 Wages and Salaries Expense 511 Rp 90,000

Cash 111 Rp 90,000

27 Angelica Withdrawl 321 Rp 200,000

Cash 111 Rp 200,000

28 Wages and Salaries Expense 511 Rp 45,000

Cash 111 Rp 45,000

29 Cash 111 Rp 577,500

Sewing Income 411 Rp 525,000
VAT Out 213 Rp 52,500

30 Account Receivable 112 Rp 495,000

Overlock Income 421 Rp 450,000
VAT Out 213 Rp 45,000

31 Account Receivable 112 Rp 247,500

Sewing Income 411 Rp 225,000
VAT Out 213 Rp 22,500

Amount Rp 11,066,500 Rp 11,066,500